Periodic Reports
Definition:
The ongoing requirement, under the Exchange Act, of Public Companies to disclose information to the SEC annually and quarterly. Domestic Registrants must file Form 10-K annually and Form 10-Q Quarterly. If the company has a significant event between Form 10-Q and Form 10-K filings, then the issuer must complete a Form 8-K, which are referred to as current reports.
Foreign Private Issuers that are subject to SEC registration have the option of using a separate reporting regime and file an annual Form 20-F, and report intervening events under Form 6-K.